Federal Court of Appeal Decisions

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Date: 20031007

Docket: A-679-01

Citation: 2003 FCA 373

CORAM:        LÉTOURNEAU J.A.

NADON J.A.

SEXTON J.A.

BETWEEN:

                                                          SUPER CITY AUTO SALES

                                                                                                                                                       Applicant

                                                                                 and

                                                        HER MAJESTY THE QUEEN

                                                                                                                                                   Respondent

                                             Heard at Ottawa, Ontario, on October 7, 2003.

                     Judgment delivered from the Bench at Ottawa, Ontario, on October 7, 2003.

REASONS FOR JUDGMENT OF THE COURT BY:                                                     NADON J.A.


Date: 20031007

Docket: A-679-01

Citation: 2003 FCA 373

CORAM:        LÉTOURNEAU J.A.

NADON J.A.

SEXTON J.A.

BETWEEN:

                                                          SUPER CITY AUTO SALES

                                                                                                                                                       Applicant

                                                                                 and

                                                        HER MAJESTY THE QUEEN

                                                                                                                                                   Respondent

                                       REASONS FOR JUDGMENT OF THE COURT

                        (Delivered from the Bench at Ottawa, Ontario, on October 7, 2003)

[1]                 As there is nothing in the record which would allow us to conclude that the Tax Court Judge made an error in dismissing the applicant's appeal from the Minister's GST assessment dated February 22, 1999, for the reporting periods of July 1, 1994 to April 30, 1996, this judicial review application will be dismissed.

                                                                                                                                                    "M. Nadon"

line

                                                                                                                                                                  J.A.


                                                    FEDERAL COURT OF APPEAL

                              NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                             A-679-01

STYLE OF CAUSE:                           Super City Auto Sales v. H.M.Q.

                                                                                   

PLACE OF HEARING:                     Ottawa, Ontario

DATE OF HEARING:                       October 7, 2003

REASONS FOR JUDGMENT OF THE COURT: (Létourneau, Nadon, Sexton JJ.A.)

DELIVERED FROM THE BENCH BY:                               Nadon J.A.

APPEARANCES:

Paul Kaskiewicz                                                                             For the Applicant

Rosemary Fincham                                                                         For the Respondent

SOLICITORS OF RECORD:

Paul Kaskiewicz                                                                             For the Applicant

Falconbridge, Ontario

Morris A. Rosenberg                                                                      For the Respondent

Deputy Attorney General of Canada

Ottawa, Ontario


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